Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
In the case before Patna High Court, the issue was the condonation of delay in filing an appeal under sections 73 and 74 of the BGST Act. The court held that appeals under these sections must be filed by a specified date. However, it was noted that appeals pending before the authority could still be considered properly filed, even if there was a delay. The court ordered the appeal to be restored to the authority's files, subject to certain conditions being met by the petitioner. The impugned order was set aside, with the petitioner required to fulfill the conditions by a specified deadline for the appeal to be considered on its merits. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
